LPHJPE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LPHJPE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income -€1,005
down €1,005 (-100%), from €1,005 to €0
- Gross operating margin +€781
up €781 (+83.3%), from -€938 to -€156
- Financial income -€85
down €85 (-7.3%), from €1,164 to €1,079
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,715 | €54,232 | -€482 | -0.9% |
| Formation expenses | 20 | - | €0 | = | |
| Current assets | 29/58 | €54,715 | €54,232 | -€482 | -0.9% |
| Amounts receivable after more than one year | 29 | €54,715 | €54,232 | -€482 | -0.9% |
| Trade receivables | 290 | €54,715 | €54,232 | -€482 | -0.9% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €54,715 | €54,232 | -€482 | -0.9% |
| Equity | 10/15 | €53,710 | €54,232 | +€523 | +1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,710 | €49,232 | +€523 | +1.1% |
| Amounts payable | 17/49 | €1,005 | €0 | -€1,005 | -100% |
| Amounts payable within one year | 42/48 | - | €0 | = | |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €1,005 | €0 | -€1,005 | -100% |
| Other operating charges | 640/8 | €400 | €400 | = | 0.0% |
| Gross operating margin | 9900 | -€938 | -€156 | +€781 | +83.3% |
| Operating profit (loss) | 9901 | -€1,337 | -€556 | +€781 | +58.4% |
| Financial income | 75/76B | €1,164 | €1,079 | -€85 | -7.3% |
| Recurring financial income | 75 | €1,164 | €1,079 | -€85 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€173 | €523 | +€696 | |
| Profit (loss) for the period | 9904 | -€173 | €523 | +€696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€173 | €523 | +€696 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.